# L_2015073EN.01050101.xml

| 17.3.2015 | EN | Official Journal of the European Union | L 73/501 |
| --- | --- | --- | --- |

17.3.2015

EN

Official Journal of the European Union

L 73/501

---

DEFINITIVE ADOPTION (EU, Euratom) 2015/371

of Amending budget No 7 of the European Union for the financial year 2014

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4)(a) and (9) thereof,

having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,

having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (1),

having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 (2),

having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management (3),

having regard to the general budget of the European Union for the financial year 2014, as definitively adopted on 20 November 2013 (4),

having regard to Draft amending budget No 2 of the European Union for the financial year 2014, which the Commission adopted on 15 April 2014,

having regard to the position on Draft amending budget No 2/2014, which the Council adopted on 14 July 2014 and forwarded to Parliament on 12 September 2014,

having regard to the resolution adopted by Parliament on 22 October 2014 on the Council position on Draft amending budget No 2/2014 of the European Union for the financial year 2014,

having regard to the amendment to the Draft amending budget No 2/2014 adopted by Parliament on 22 October 2014,

having regard to the letter of 22 October 2014 from the President of the Council stating that the Council was unable to approve all the amendments adopted by Parliament,

having regard to the letter to the President of the Council of 27 October 2014 convening the Conciliation Committee,

having regard to the Conciliation Committee meetings of 6, 14 and 17 November 2014,

having regard to the fact that the Conciliation Committee did not agree on a joint text within the 21-day time-limit referred to in Article 314(6) of the Treaty on the Functioning of the European Union,

having regard to Draft amending budget No 8 of the European Union for the financial year 2014, which the Commission adopted on 27 November 2014,

having regard to the position on Draft amending budget No 8/2014, which the Council adopted on 12 December 2014 and forwarded to Parliament on the same day,

having regard to Parliament's approval of 17 December 2014 of the Council position,

having regard to Rules 88 and 91 of Parliament’s Rules of Procedure,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 7 of the European Union for the financial year 2014 has been definitively adopted.

Done at Strasbourg, 17 December 2014.

The President

M. SCHULZ

---

(1)  
  OJ L 298, 26.10.2012, p. 1.

1

(2)  
  OJ L 347, 20.12.2013, p. 884.

2

(3)  
  OJ C 373, 20.12.2013, p. 1.

3

(4)  
  OJ L 51, 20.2.2014.

4

---

AMENDING BUDGET No 7 FOR THE FINANCIAL YEAR 2014

CONTENTS

GENERAL STATEMENT OF REVENUE

GENERAL STATEMENT OF REVENUE

| A. Introduction and financing of the general budget | 504 |
| --- | --- |

| B. General statement of revenue by budget heading | 516 |
| --- | --- |

| — Title 1: | Own resources | 517 |
| --- | --- | --- |

— Title 1:

| — Title 3: | Surpluses, balances and adjustments | 521 |
| --- | --- | --- |

— Title 3:

A.   INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2014 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources

Appropriations to be covered during the financial year 2014 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources

EXPENDITURE

EXPENDITURE

| Description | Budget 2014 (1) | Budget 2013 (2) | Change (%) |
| --- | --- | --- | --- |
| 1. | Smart and inclusive growth |

Description

Budget 2014 (1)

1

Budget 2013 (2)

2

Change (%)

1.

Smart and inclusive growth

65 300 076 773

69 127 255 205

–5,54

| 2. | Sustainable growth: natural resources |
| --- | --- |

2.

Sustainable growth: natural resources

56 443 752 595

57 814 298 094

–2,37

| 3. | Security and citizenship |
| --- | --- |

3.

Security and citizenship

1 665 510 850

1 894 151 766

–12,07

| 4. | Global Europe |
| --- | --- |

4.

Global Europe

6 840 903 616

6 731 869 945

+1,62

| 5. | Administration |
| --- | --- |

5.

Administration

8 405 389 881

8 417 791 740

–0,15

| 6. | Compensation |
| --- | --- |

6.

Compensation

28 600 000

75 000 000

–61,87

Special instruments

350 000 000

390 465 192

–10,36

Total expenditure
   (3)

Total expenditure

3

139 034 233 715

139 034 233 715

144 450 831 942

144 450 831 942

–3,75

–3,75

REVENUE

REVENUE

| Description | Budget 2014 (4) | Budget 2013 (5) | Change (%) |
| --- | --- | --- | --- |
| Miscellaneous revenue (Titles 4 to 9) | 5 545 428 277 | 3 067 967 007 | +80,75 |
| Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 1 005 406 925 | 1 023 276 526 | –1,75 |
| Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) | p.m. | 34 000 000 | — |
| Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) | 4 095 463 000 | p.m. | — |
| Total revenue for Titles 3 to 9 | 10 646 298 202 | 4 125 243 533 | + 158,08 |
| Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) | 16 084 600 000 | 14 822 700 000 | +8,51 |
| VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) | 17 689 735 350 | 14 680 052 250 | +20,50 |
| Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) | 94 613 600 163 | 110 822 836 159 | –14,63 |
| Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) | 128 387 935 513 | 140 325 588 409 | –8,51 |
| Total revenue
   (7) | 139 034 233 715 | 144 450 831 942 | –3,75 |

Description

Budget 2014 (4)

4

Budget 2013 (5)

5

Change (%)

Miscellaneous revenue (Titles 4 to 9)

5 545 428 277

3 067 967 007

+80,75

Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0)

1 005 406 925

1 023 276 526

–1,75

Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2)

p.m.

34 000 000

—

Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2)

4 095 463 000

p.m.

—

Total revenue for Titles 3 to 9

Total revenue for Titles 3 to 9

10 646 298 202

10 646 298 202

4 125 243 533

4 125 243 533

+ 158,08

+ 158,08

Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2)

16 084 600 000

14 822 700 000

+8,51

VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3)

17 689 735 350

14 680 052 250

+20,50

Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4)

94 613 600 163

110 822 836 159

–14,63

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6)

6

128 387 935 513

140 325 588 409

–8,51

Total revenue
   (7)

Total revenue

7

139 034 233 715

139 034 233 715

144 450 831 942

144 450 831 942

–3,75

–3,75

TABLE 1

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

| Member State | 1 % of non-capped VAT base | 1 % of gross national income | Capping rate (in %) | 1 % of gross national income multiplied by capping rate | 1 % of capped VAT base (8) | Member States whose VAT base is capped |
| --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) | (5) | (6) |
| Belgium | 1 665 407 000 | 3 925 460 000 | 50 | 1 962 730 000 | 1 665 407 000 | |
| Bulgaria | 193 091 000 | 399 471 000 | 50 | 199 735 500 | 193 091 000 | |
| Czech Republic | 596 638 000 | 1 357 846 000 | 50 | 678 923 000 | 596 638 000 | |
| Denmark | 951 296 000 | 2 654 016 000 | 50 | 1 327 008 000 | 951 296 000 | |
| Germany | 12 418 967 000 | 29 002 636 000 | 50 | 14 501 318 000 | 12 418 967 000 | |
| Estonia | 87 147 000 | 186 046 000 | 50 | 93 023 000 | 87 147 000 | |
| Ireland | 655 428 000 | 1 434 183 000 | 50 | 717 091 500 | 655 428 000 | |
| Greece | 709 312 000 | 1 798 621 000 | 50 | 899 310 500 | 709 312 000 | |
| Spain | 4 756 829 000 | 10 283 204 000 | 50 | 5 141 602 000 | 4 756 829 000 | |
| France | 9 731 337 000 | 21 411 597 000 | 50 | 10 705 798 500 | 9 731 337 000 | |
| Croatia | 263 049 000 | 422 319 000 | 50 | 211 159 500 | 211 159 500 | Croatia |
| Italy | 6 042 837 000 | 15 763 695 000 | 50 | 7 881 847 500 | 6 042 837 000 | |
| Cyprus | 105 170 000 | 153 422 000 | 50 | 76 711 000 | 76 711 000 | Cyprus |
| Latvia | 88 567 000 | 246 154 000 | 50 | 123 077 000 | 88 567 000 | |
| Lithuania | 138 416 000 | 349 250 000 | 50 | 174 625 000 | 138 416 000 | |
| Luxembourg | 268 280 000 | 325 038 000 | 50 | 162 519 000 | 162 519 000 | Luxembourg |
| Hungary | 401 698 000 | 979 528 000 | 50 | 489 764 000 | 401 698 000 | |
| Malta | 51 049 000 | 70 431 000 | 50 | 35 215 500 | 35 215 500 | Malta |
| Netherlands | 2 743 653 000 | 6 249 242 000 | 50 | 3 124 621 000 | 2 743 653 000 | |
| Austria | 1 499 731 000 | 3 217 349 000 | 50 | 1 608 674 500 | 1 499 731 000 | |
| Poland | 1 750 837 000 | 3 931 784 000 | 50 | 1 965 892 000 | 1 750 837 000 | |
| Portugal | 767 138 000 | 1 655 525 000 | 50 | 827 762 500 | 767 138 000 | |
| Romania | 528 406 000 | 1 444 740 000 | 50 | 722 370 000 | 528 406 000 | |
| Slovenia | 177 308 000 | 352 303 000 | 50 | 176 151 500 | 176 151 500 | Slovenia |
| Slovakia | 230 006 000 | 725 821 000 | 50 | 362 910 500 | 230 006 000 | |
| Finland | 928 440 000 | 1 983 150 000 | 50 | 991 575 000 | 928 440 000 | |
| Sweden | 1 889 310 000 | 4 380 034 000 | 50 | 2 190 017 000 | 1 889 310 000 | |
| United Kingdom | 9 529 537 000 | 20 226 302 000 | 50 | 10 113 151 000 | 9 529 537 000 | |
| Total | 59 168 884 000 | 134 929 167 000 | | 67 464 583 500 | 58 965 784 500 | |

Member State

1 % of non-capped VAT base

1 % of gross national income

Capping rate (in %)

1 % of gross national income multiplied by capping rate

1 % of capped VAT base (8)

8

Member States whose VAT base is capped

(1)

(2)

(3)

(4)

(5)

(6)

Belgium

1 665 407 000

3 925 460 000

50

1 962 730 000

1 665 407 000

Bulgaria

193 091 000

399 471 000

50

199 735 500

193 091 000

Czech Republic

596 638 000

1 357 846 000

50

678 923 000

596 638 000

Denmark

951 296 000

2 654 016 000

50

1 327 008 000

951 296 000

Germany

12 418 967 000

29 002 636 000

50

14 501 318 000

12 418 967 000

Estonia

87 147 000

186 046 000

50

93 023 000

87 147 000

Ireland

655 428 000

1 434 183 000

50

717 091 500

655 428 000

Greece

709 312 000

1 798 621 000

50

899 310 500

709 312 000

Spain

4 756 829 000

10 283 204 000

50

5 141 602 000

4 756 829 000

France

9 731 337 000

21 411 597 000

50

10 705 798 500

9 731 337 000

Croatia

263 049 000

422 319 000

50

211 159 500

211 159 500

Croatia

Italy

6 042 837 000

15 763 695 000

50

7 881 847 500

6 042 837 000

Cyprus

105 170 000

153 422 000

50

76 711 000

76 711 000

Cyprus

Latvia

88 567 000

246 154 000

50

123 077 000

88 567 000

Lithuania

138 416 000

349 250 000

50

174 625 000

138 416 000

Luxembourg

268 280 000

325 038 000

50

162 519 000

162 519 000

Luxembourg

Hungary

401 698 000

979 528 000

50

489 764 000

401 698 000

Malta

51 049 000

70 431 000

50

35 215 500

35 215 500

Malta

Netherlands

2 743 653 000

6 249 242 000

50

3 124 621 000

2 743 653 000

Austria

1 499 731 000

3 217 349 000

50

1 608 674 500

1 499 731 000

Poland

1 750 837 000

3 931 784 000

50

1 965 892 000

1 750 837 000

Portugal

767 138 000

1 655 525 000

50

827 762 500

767 138 000

Romania

528 406 000

1 444 740 000

50

722 370 000

528 406 000

Slovenia

177 308 000

352 303 000

50

176 151 500

176 151 500

Slovenia

Slovakia

230 006 000

725 821 000

50

362 910 500

230 006 000

Finland

928 440 000

1 983 150 000

50

991 575 000

928 440 000

Sweden

1 889 310 000

4 380 034 000

50

2 190 017 000

1 889 310 000

United Kingdom

9 529 537 000

20 226 302 000

50

10 113 151 000

9 529 537 000

Total

Total

59 168 884 000

59 168 884 000

134 929 167 000

134 929 167 000

67 464 583 500

67 464 583 500

58 965 784 500

58 965 784 500

TABLE 2

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom (Chapter 1 3)

| Member State | 1 % of capped VAT base | Uniform rate of VAT own resource (in %) | VAT-based own resource at uniform rate |
| --- | --- | --- | --- |
| | (1) | (2) | (3) = (1) × (2) |
| Belgium | 1 665 407 000 | 0,300 | 499 622 100 |
| Bulgaria | 193 091 000 | 0,300 | 57 927 300 |
| Czech Republic | 596 638 000 | 0,300 | 178 991 400 |
| Denmark | 951 296 000 | 0,300 | 285 388 800 |
| Germany | 12 418 967 000 | 0,300 | 3 725 690 100 |
| Estonia | 87 147 000 | 0,300 | 26 144 100 |
| Ireland | 655 428 000 | 0,300 | 196 628 400 |
| Greece | 709 312 000 | 0,300 | 212 793 600 |
| Spain | 4 756 829 000 | 0,300 | 1 427 048 700 |
| France | 9 731 337 000 | 0,300 | 2 919 401 100 |
| Croatia | 211 159 500 | 0,300 | 63 347 850 |
| Italy | 6 042 837 000 | 0,300 | 1 812 851 100 |
| Cyprus | 76 711 000 | 0,300 | 23 013 300 |
| Latvia | 88 567 000 | 0,300 | 26 570 100 |
| Lithuania | 138 416 000 | 0,300 | 41 524 800 |
| Luxembourg | 162 519 000 | 0,300 | 48 755 700 |
| Hungary | 401 698 000 | 0,300 | 120 509 400 |
| Malta | 35 215 500 | 0,300 | 10 564 650 |
| Netherlands | 2 743 653 000 | 0,300 | 823 095 900 |
| Austria | 1 499 731 000 | 0,300 | 449 919 300 |
| Poland | 1 750 837 000 | 0,300 | 525 251 100 |
| Portugal | 767 138 000 | 0,300 | 230 141 400 |
| Romania | 528 406 000 | 0,300 | 158 521 800 |
| Slovenia | 176 151 500 | 0,300 | 52 845 450 |
| Slovakia | 230 006 000 | 0,300 | 69 001 800 |
| Finland | 928 440 000 | 0,300 | 278 532 000 |
| Sweden | 1 889 310 000 | 0,300 | 566 793 000 |
| United Kingdom | 9 529 537 000 | 0,300 | 2 858 861 100 |
| Total | 58 965 784 500 | | 17 689 735 350 |

Member State

1 % of capped VAT base

Uniform rate of VAT own resource (in %)

VAT-based own resource at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

1 665 407 000

0,300

499 622 100

Bulgaria

193 091 000

0,300

57 927 300

Czech Republic

596 638 000

0,300

178 991 400

Denmark

951 296 000

0,300

285 388 800

Germany

12 418 967 000

0,300

3 725 690 100

Estonia

87 147 000

0,300

26 144 100

Ireland

655 428 000

0,300

196 628 400

Greece

709 312 000

0,300

212 793 600

Spain

4 756 829 000

0,300

1 427 048 700

France

9 731 337 000

0,300

2 919 401 100

Croatia

211 159 500

0,300

63 347 850

Italy

6 042 837 000

0,300

1 812 851 100

Cyprus

76 711 000

0,300

23 013 300

Latvia

88 567 000

0,300

26 570 100

Lithuania

138 416 000

0,300

41 524 800

Luxembourg

162 519 000

0,300

48 755 700

Hungary

401 698 000

0,300

120 509 400

Malta

35 215 500

0,300

10 564 650

Netherlands

2 743 653 000

0,300

823 095 900

Austria

1 499 731 000

0,300

449 919 300

Poland

1 750 837 000

0,300

525 251 100

Portugal

767 138 000

0,300

230 141 400

Romania

528 406 000

0,300

158 521 800

Slovenia

176 151 500

0,300

52 845 450

Slovakia

230 006 000

0,300

69 001 800

Finland

928 440 000

0,300

278 532 000

Sweden

1 889 310 000

0,300

566 793 000

United Kingdom

9 529 537 000

0,300

2 858 861 100

Total

Total

58 965 784 500

58 965 784 500

17 689 735 350

17 689 735 350

TABLE 3

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom (Chapter 1 4)

| Member State | 1 % of gross national income | Uniform rate of ‘additional base’‚ own resource | ‘Additional base’ own resource at uniform rate |
| --- | --- | --- | --- |
| | (1) | (2) | (3) = (1) × (2) |
| Belgium | 3 925 460 000 | | 2 752 569 449 |
| Bulgaria | 399 471 000 | | 280 112 820 |
| Czech Republic | 1 357 846 000 | | 952 134 378 |
| Denmark | 2 654 016 000 | | 1 861 020 966 |
| Germany | 29 002 636 000 | | 20 336 920 973 |
| Estonia | 186 046 000 | | 130 457 204 |
| Ireland | 1 434 183 000 | | 1 005 662 600 |
| Greece | 1 798 621 000 | | 1 261 209 951 |
| Spain | 10 283 204 000 | | 7 210 679 301 |
| France | 21 411 597 000 | | 15 014 013 074 |
| Croatia | 422 319 000 | | 296 134 052 |
| Italy | 15 763 695 000 | | 11 053 651 104 |
| Cyprus | 153 422 000 | | 107 580 948 |
| Latvia | 246 154 000 | 0,7012094  (9) | 172 605 499 |
| Lithuania | 349 250 000 | | 244 897 383 |
| Luxembourg | 325 038 000 | | 227 919 701 |
| Hungary | 979 528 000 | | 686 854 241 |
| Malta | 70 431 000 | | 49 386 879 |
| Netherlands | 6 249 242 000 | | 4 382 027 230 |
| Austria | 3 217 349 000 | | 2 256 035 360 |
| Poland | 3 931 784 000 | | 2 757 003 897 |
| Portugal | 1 655 525 000 | | 1 160 869 691 |
| Romania | 1 444 740 000 | | 1 013 065 268 |
| Slovenia | 352 303 000 | | 247 038 175 |
| Slovakia | 725 821 000 | | 508 952 508 |
| Finland | 1 983 150 000 | | 1 390 603 421 |
| Sweden | 4 380 034 000 | | 3 071 321 011 |
| United Kingdom | 20 226 302 000 | | 14 182 873 079 |
| Total | 134 929 167 000 | | 94 613 600 163 |

Member State

1 % of gross national income

Uniform rate of ‘additional base’‚ own resource

‘Additional base’ own resource at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

3 925 460 000

2 752 569 449

Bulgaria

399 471 000

280 112 820

Czech Republic

1 357 846 000

952 134 378

Denmark

2 654 016 000

1 861 020 966

Germany

29 002 636 000

20 336 920 973

Estonia

186 046 000

130 457 204

Ireland

1 434 183 000

1 005 662 600

Greece

1 798 621 000

1 261 209 951

Spain

10 283 204 000

7 210 679 301

France

21 411 597 000

15 014 013 074

Croatia

422 319 000

296 134 052

Italy

15 763 695 000

11 053 651 104

Cyprus

153 422 000

107 580 948

Latvia

246 154 000

0,7012094  (9)

9

172 605 499

Lithuania

349 250 000

244 897 383

Luxembourg

325 038 000

227 919 701

Hungary

979 528 000

686 854 241

Malta

70 431 000

49 386 879

Netherlands

6 249 242 000

4 382 027 230

Austria

3 217 349 000

2 256 035 360

Poland

3 931 784 000

2 757 003 897

Portugal

1 655 525 000

1 160 869 691

Romania

1 444 740 000

1 013 065 268

Slovenia

352 303 000

247 038 175

Slovakia

725 821 000

508 952 508

Finland

1 983 150 000

1 390 603 421

Sweden

4 380 034 000

3 071 321 011

United Kingdom

20 226 302 000

14 182 873 079

Total

Total

134 929 167 000

134 929 167 000

94 613 600 163

94 613 600 163

TABLE 4.1

TABLE 4.1

Correction of budgetary imbalances for the United Kingdom for the year 2013 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

| Description | Coefficient (10) (%) | Amount |
| --- | --- | --- |
| 1. | United Kingdom’s share (in %) of notional uncapped VAT base |

Description

Coefficient (10) (%)

10

Amount

1.

United Kingdom’s share (in %) of notional uncapped VAT base

15,5861

| 2. | United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure |
| --- | --- |

2.

United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure

6,1166

| 3. | (1) – (2) |
| --- | --- |

3.

(1) – (2)

9,4694

| 4. | Total allocated expenditure |
| --- | --- |

4.

4.

Total allocated expenditure

134 675 970 767

134 675 970 767

| 5 | Enlargement related expenditure (11) |
| --- | --- |

5

Enlargement related expenditure (11)

11

31 337 201 043

| 6. | Enlargement-adjusted total allocated expenditure = (4) – (5) |
| --- | --- |

6.

Enlargement-adjusted total allocated expenditure = (4) – (5)

103 338 769 725

| 7. | United Kingdom’s correction original amount = (3) × (6) × 0,66 |
| --- | --- |

7.

United Kingdom’s correction original amount = (3) × (6) × 0,66

6 458 490 768

| 8. | United Kingdom’s advantage (12) |
| --- | --- |

8.

United Kingdom’s advantage (12)

12

883 513 735

| 9. | Core United Kingdom’s correction = (7) – (8) |
| --- | --- |

9.

Core United Kingdom’s correction = (7) – (8)

5 574 977 032

| 10. | Windfall gains deriving from traditional own resources (13) |
| --- | --- |

10.

Windfall gains deriving from traditional own resources (13)

13

32 794 702

| 11. | Correction for the United Kingdom = (9) – (10) |
| --- | --- |

11.

Correction for the United Kingdom = (9) – (10)

5 542 182 331

TABLE 4.2

TABLE 4.2

Correction of budgetary imbalances for the United Kingdom for the year 2011 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 6)

| Description | Coefficient (14) (%) | Amount |
| --- | --- | --- |
| 1. | United Kingdom’s share (in %) of notional uncapped VAT base |

Description

Coefficient (14) (%)

14

Amount

1.

United Kingdom’s share (in %) of notional uncapped VAT base

14,9811

| 2. | United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure |
| --- | --- |

2.

United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure

7,3021

| 3. | (1) – (2) |
| --- | --- |

3.

(1) – (2)

7,6790

| 4. | Total allocated expenditure |
| --- | --- |

4.

4.

Total allocated expenditure

116 702 674 481

116 702 674 481

| 5. | Enlargement related expenditure (15) |
| --- | --- |

5.

Enlargement related expenditure (15)

15

26 831 341 733

| 5a. | Pre-accession expenditure |
| --- | --- |

5a.

Pre-accession expenditure

3 040 714 610

| 5b. | Expenditure related to Art 4(1)(g) |
| --- | --- |

5b.

Expenditure related to Art 4(1)(g)

23 790 627 123

| 6. | Enlargement-adjusted total allocated expenditure = (4) – (5) |
| --- | --- |

6.

Enlargement-adjusted total allocated expenditure = (4) – (5)

89 871 332 749

| 7. | United Kingdom’s correction original amount = (3) × (6) × 0,66 |
| --- | --- |

7.

United Kingdom’s correction original amount = (3) × (6) × 0,66

4 554 788 119

| 8. | United Kingdom’s advantage (16) |
| --- | --- |

8.

United Kingdom’s advantage (16)

16

358 708 861

| 9. | Core United Kingdom’s correction = (7) – (8) |
| --- | --- |

9.

Core United Kingdom’s correction = (7) – (8)

4 196 079 257

| 10. | Windfall gains deriving from traditional own resources (17) |
| --- | --- |

10.

Windfall gains deriving from traditional own resources (17)

17

7 667 508

| 11. | Correction for the United Kingdom (18) = (9) – (10) |
| --- | --- |

11.

Correction for the United Kingdom (18) = (9) – (10)

18

4 188 411 749

TABLE 4.3

TABLE 4.3

Correction of budgetary imbalances for the United Kingdom for the year 2010 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 5)

| Description | Coefficient (19) (%) | Amount |
| --- | --- | --- |
| 1. | United Kingdom’s share (in %) of notional uncapped VAT base |

Description

Coefficient (19) (%)

19

Amount

1.

United Kingdom’s share (in %) of notional uncapped VAT base

15,4336

| 2. | United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure |
| --- | --- |

2.

United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure

7,7118

| 3. | (1) – (2) |
| --- | --- |

3.

(1) – (2)

7,7218

| 4. | Total allocated expenditure |
| --- | --- |

4.

4.

Total allocated expenditure

111 424 575 479

111 424 575 479

| 5. | Enlargement related expenditure (20) |
| --- | --- |

5.

Enlargement related expenditure (20)

20

23 861 206 535

| 5a. | Pre-accession expenditure |
| --- | --- |

5a.

Pre-accession expenditure

2 970 699 609

| 5b. | Expenditure related to Art 4(1)(g) |
| --- | --- |

5b.

Expenditure related to Art 4(1)(g)

20 890 506 926

| 6. | Enlargement-adjusted total allocated expenditure = (4) – (5) |
| --- | --- |

6.

Enlargement-adjusted total allocated expenditure = (4) – (5)

87 563 368 944

| 7. | United Kingdom’s correction original amount = (3) × (6) × 0,66 |
| --- | --- |

7.

United Kingdom’s correction original amount = (3) × (6) × 0,66

4 462 554 636

| 8. | United Kingdom’s advantage (21) |
| --- | --- |

8.

United Kingdom’s advantage (21)

21

703 660 977

| 9. | Core United Kingdom’s correction = (7) – (8) |
| --- | --- |

9.

Core United Kingdom’s correction = (7) – (8)

3 758 893 659

| 10. | Windfall gains deriving from traditional own resources (22) |
| --- | --- |

10.

Windfall gains deriving from traditional own resources (22)

22

19 348 038

| 11. | Correction for the United Kingdom (23) = (9) – (10) |
| --- | --- |

11.

Correction for the United Kingdom (23) = (9) – (10)

23

3 739 545 621

TABLE 5.1

TABLE 5.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 542 182 331 (Chapter 1 5)

| Member State | Percentage share of GNI base | Shares without the United Kingdom | Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom | Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2 | Column 4 distributed in accordance with column 3 | Financing scale | Financing scale applied to the correction |
| --- | --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) | (5) | (6) = (2) + (4) + (5) | (7) |
| Belgium | 2,91 | 3,42 | 5,46 | | 1,53 | 4,95 | 274 500 044 |
| Bulgaria | 0,30 | 0,35 | 0,56 | | 0,16 | 0,50 | 27 934 257 |
| Czech Republic | 1,01 | 1,18 | 1,89 | | 0,53 | 1,71 | 94 951 620 |
| Denmark | 1,97 | 2,31 | 3,69 | | 1,03 | 3,35 | 185 590 353 |
| Germany | 21,49 | 25,29 | 0,00 | –18,96 | 0,00 | 6,32 | 350 335 402 |
| Estonia | 0,14 | 0,16 | 0,26 | | 0,07 | 0,23 | 13 009 847 |
| Ireland | 1,06 | 1,25 | 2,00 | | 0,56 | 1,81 | 100 289 723 |
| Greece | 1,33 | 1,57 | 2,50 | | 0,70 | 2,27 | 125 774 188 |
| Spain | 7,62 | 8,97 | 14,31 | | 4,01 | 12,97 | 719 085 138 |
| France | 15,87 | 18,67 | 29,80 | | 8,35 | 27,02 | 1 497 272 756 |
| Croatia | 0,31 | 0,37 | 0,59 | | 0,16 | 0,53 | 29 531 974 |
| Italy | 11,68 | 13,74 | 21,94 | | 6,15 | 19,89 | 1 102 325 579 |
| Cyprus | 0,11 | 0,13 | 0,21 | | 0,06 | 0,19 | 10 728 512 |
| Latvia | 0,18 | 0,21 | 0,34 | | 0,10 | 0,31 | 17 213 087 |
| Lithuania | 0,26 | 0,30 | 0,49 | | 0,14 | 0,44 | 24 422 396 |
| Luxembourg | 0,24 | 0,28 | 0,45 | | 0,13 | 0,41 | 22 729 297 |
| Hungary | 0,73 | 0,85 | 1,36 | | 0,38 | 1,24 | 68 496 553 |
| Malta | 0,05 | 0,06 | 0,10 | | 0,03 | 0,09 | 4 925 108 |
| Netherlands | 4,63 | 5,45 | 0,00 | –4,09 | 0,00 | 1,36 | 75 487 301 |
| Austria | 2,38 | 2,80 | 0,00 | –2,10 | 0,00 | 0,70 | 38 863 752 |
| Poland | 2,91 | 3,43 | 5,47 | | 1,53 | 4,96 | 274 942 269 |
| Portugal | 1,23 | 1,44 | 2,30 | | 0,65 | 2,09 | 115 767 753 |
| Romania | 1,07 | 1,26 | 2,01 | | 0,56 | 1,82 | 101 027 954 |
| Slovenia | 0,26 | 0,31 | 0,49 | | 0,14 | 0,44 | 24 635 887 |
| Slovakia | 0,54 | 0,63 | 1,01 | | 0,28 | 0,92 | 50 755 299 |
| Finland | 1,47 | 1,73 | 2,76 | | 0,77 | 2,50 | 138 677 954 |
| Sweden | 3,25 | 3,82 | 0,00 | –2,86 | 0,00 | 0,95 | 52 908 328 |
| United Kingdom | 14,99 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –28,02 | 28,02 | 100,00 | 5 542 182 331 |

Member State

Percentage share of GNI base

Shares without the United Kingdom

Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom

Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2

Column 4 distributed in accordance with column 3

Financing scale

Financing scale applied to the correction

(1)

(2)

(3)

(4)

(5)

(6) = (2) + (4) + (5)

(7)

Belgium

2,91

3,42

5,46

1,53

4,95

274 500 044

Bulgaria

0,30

0,35

0,56

0,16

0,50

27 934 257

Czech Republic

1,01

1,18

1,89

0,53

1,71

94 951 620

Denmark

1,97

2,31

3,69

1,03

3,35

185 590 353

Germany

21,49

25,29

0,00

–18,96

0,00

6,32

350 335 402

Estonia

0,14

0,16

0,26

0,07

0,23

13 009 847

Ireland

1,06

1,25

2,00

0,56

1,81

100 289 723

Greece

1,33

1,57

2,50

0,70

2,27

125 774 188

Spain

7,62

8,97

14,31

4,01

12,97

719 085 138

France

15,87

18,67

29,80

8,35

27,02

1 497 272 756

Croatia

0,31

0,37

0,59

0,16

0,53

29 531 974

Italy

11,68

13,74

21,94

6,15

19,89

1 102 325 579

Cyprus

0,11

0,13

0,21

0,06

0,19

10 728 512

Latvia

0,18

0,21

0,34

0,10

0,31

17 213 087

Lithuania

0,26

0,30

0,49

0,14

0,44

24 422 396

Luxembourg

0,24

0,28

0,45

0,13

0,41

22 729 297

Hungary

0,73

0,85

1,36

0,38

1,24

68 496 553

Malta

0,05

0,06

0,10

0,03

0,09

4 925 108

Netherlands

4,63

5,45

0,00

–4,09

0,00

1,36

75 487 301

Austria

2,38

2,80

0,00

–2,10

0,00

0,70

38 863 752

Poland

2,91

3,43

5,47

1,53

4,96

274 942 269

Portugal

1,23

1,44

2,30

0,65

2,09

115 767 753

Romania

1,07

1,26

2,01

0,56

1,82

101 027 954

Slovenia

0,26

0,31

0,49

0,14

0,44

24 635 887

Slovakia

0,54

0,63

1,01

0,28

0,92

50 755 299

Finland

1,47

1,73

2,76

0,77

2,50

138 677 954

Sweden

3,25

3,82

0,00

–2,86

0,00

0,95

52 908 328

United Kingdom

14,99

0,00

0,00

0,00

0,00

0

Total

Total

100,00

100,00

100,00

100,00

100,00

100,00

–28,02

–28,02

28,02

28,02

100,00

100,00

5 542 182 331

5 542 182 331

The calculations are made to 15 decimal places.

TABLE 5.2

TABLE 5.2

Intermediate update of the financing of the 2011 UK correction (chapter 36)

| Member State | Amount |
| --- | --- |
| | (1) |
| Belgium | 8 101 453 |
| Bulgaria | 1 375 381 |
| Czech Republic | 5 056 538 |
| Denmark | 7 280 734 |
| Germany | 18 309 269 |
| Estonia | 885 630 |
| Ireland | 8 409 370 |
| Greece | 3 438 553 |
| Spain | 21 543 140 |
| France | 58 179 865 |
| Croatia | — |
| Italy | 37 543 615 |
| Cyprus | 479 335 |
| Latvia | 1 333 866 |
| Lithuania | 1 324 873 |
| Luxembourg | –29 470 |
| Hungary | 4 872 613 |
| Malta | 438 532 |
| Netherlands | 2 529 744 |
| Austria | 1 155 028 |
| Poland | 17 881 528 |
| Portugal | 5 178 017 |
| Romania | 305 779 |
| Slovenia | 1 156 634 |
| Slovakia | 1 786 552 |
| Finland | 1 891 154 |
| Sweden | 2 983 045 |
| United Kingdom | – 213 410 778 |
| Total | 0 |

Member State

Amount

(1)

Belgium

8 101 453

Bulgaria

1 375 381

Czech Republic

5 056 538

Denmark

7 280 734

Germany

18 309 269

Estonia

885 630

Ireland

8 409 370

Greece

3 438 553

Spain

21 543 140

France

58 179 865

Croatia

—

Italy

37 543 615

Cyprus

479 335

Latvia

1 333 866

Lithuania

1 324 873

Luxembourg

–29 470

Hungary

4 872 613

Malta

438 532

Netherlands

2 529 744

Austria

1 155 028

Poland

17 881 528

Portugal

5 178 017

Romania

305 779

Slovenia

1 156 634

Slovakia

1 786 552

Finland

1 891 154

Sweden

2 983 045

United Kingdom

– 213 410 778

Total

Total

0

0

TABLE 5.3

TABLE 5.3

Financing of the definitive 2010 UK correction (chapter 35)

| Member State | Amount |
| --- | --- |
| | (1) |
| Belgium | 4 520 547 |
| Bulgaria | 562 835 |
| Czech Republic | 2 556 272 |
| Denmark | 3 345 263 |
| Germany | 10 941 079 |
| Estonia | 334 638 |
| Ireland | 5 207 662 |
| Greece | 452 777 |
| Spain | 5 161 577 |
| France | 36 713 295 |
| Croatia | — |
| Italy | 25 185 874 |
| Cyprus | 919 896 |
| Latvia | 377 190 |
| Lithuania | 527 852 |
| Luxembourg | – 467 949 |
| Hungary | 925 341 |
| Malta | 320 963 |
| Netherlands | 1 088 457 |
| Austria | 439 387 |
| Poland | 4 287 709 |
| Portugal | 2 496 000 |
| Romania | – 392 307 |
| Slovenia | 896 466 |
| Slovakia | 913 354 |
| Finland | 822 308 |
| Sweden | 867 048 |
| United Kingdom | – 109 003 534 |
| Total | 0 |

Member State

Amount

(1)

Belgium

4 520 547

Bulgaria

562 835

Czech Republic

2 556 272

Denmark

3 345 263

Germany

10 941 079

Estonia

334 638

Ireland

5 207 662

Greece

452 777

Spain

5 161 577

France

36 713 295

Croatia

—

Italy

25 185 874

Cyprus

919 896

Latvia

377 190

Lithuania

527 852

Luxembourg

– 467 949

Hungary

925 341

Malta

320 963

Netherlands

1 088 457

Austria

439 387

Poland

4 287 709

Portugal

2 496 000

Romania

– 392 307

Slovenia

896 466

Slovakia

913 354

Finland

822 308

Sweden

867 048

United Kingdom

– 109 003 534

Total

Total

0

0

TABLE 6

TABLE 6

Summary of financing (24) of the general budget by type of own resource and by Member State

24

| Member State | Traditional own resources (TOR) | VAT and GNI-based own resources, including adjustments | Total own resources (25) |
| --- | --- | --- | --- |
| Net sugar sector levies (75 %) | Net customs duties (75 %) | Total net traditional own resources (75 %) | Collection costs (25 % of gross TOR) (p.m.) | VAT-based own resource | GNI-based own resource | United Kingdom correction | Total ‘national contributions’ | Share in total ‘national contributions’ (%) |
| | (1) | (2) | (3) = (1) + (2) | (4) | (5) | (6) | (7) | (8) = (5) + (6) + (7) | (9) | (10) = (3) + (8) |
| Belgium | –7 008 187 | 1 437 939 613 | 1 430 931 426 | 476 977 142 | 499 622 100 | 2 752 569 449 | 287 122 045 | 3 539 313 594 | 3,15 | 4 970 245 020 |
| Bulgaria | 400 000 | 59 648 930 | 60 048 930 | 20 016 310 | 57 927 300 | 280 112 820 | 29 872 473 | 367 912 593 | 0,33 | 427 961 523 |
| Czech Republic | 2 719 317 | 167 448 201 | 170 167 518 | 56 722 506 | 178 991 400 | 952 134 378 | 102 564 430 | 1 233 690 208 | 1,10 | 1 403 857 726 |
| Denmark | –5 037 845 | 310 359 235 | 305 321 390 | 101 773 797 | 285 388 800 | 1 861 020 966 | 196 216 349 | 2 342 626 115 | 2,09 | 2 647 947 505 |
| Germany | –44 722 930 | 3 401 939 670 | 3 357 216 740 | 1 119 072 243 | 3 725 690 100 | 20 336 920 973 | 379 585 752 | 24 442 196 825 | 21,76 | 27 799 413 565 |
| Estonia | 0 | 23 305 176 | 23 305 176 | 7 768 392 | 26 144 100 | 130 457 204 | 14 230 114 | 170 831 418 | 0,15 | 194 136 594 |
| Ireland | –1 628 671 | 235 618 407 | 233 989 736 | 77 996 579 | 196 628 400 | 1 005 662 600 | 113 906 755 | 1 316 197 755 | 1,17 | 1 550 187 491 |
| Greece | 492 476 | 111 905 910 | 112 398 386 | 37 466 129 | 212 793 600 | 1 261 209 951 | 129 665 518 | 1 603 669 069 | 1,43 | 1 716 067 455 |
| Spain | 748 762 | 1 044 215 608 | 1 044 964 370 | 348 321 457 | 1 427 048 700 | 7 210 679 301 | 745 789 855 | 9 383 517 856 | 8,36 | 10 428 482 226 |
| France | –35 571 563 | 1 455 392 829 | 1 419 821 266 | 473 273 755 | 2 919 401 100 | 15 014 013 074 | 1 592 165 916 | 19 525 580 090 | 17,39 | 20 945 401 356 |
| Croatia | 1 700 000 | 35 727 758 | 37 427 758 | 12 475 920 | 63 347 850 | 296 134 052 | 29 531 974 | 389 013 876 | 0,35 | 426 441 634 |
| Italy | – 733 959 | 1 435 270 298 | 1 434 536 339 | 478 178 780 | 1 812 851 100 | 11 053 651 104 | 1 165 055 067 | 14 031 557 271 | 12,49 | 15 466 093 610 |
| Cyprus | 0 | 15 605 228 | 15 605 228 | 5 201 743 | 23 013 300 | 107 580 948 | 12 127 743 | 142 721 991 | 0,13 | 158 327 219 |
| Latvia | –37 322 | 22 175 850 | 22 138 528 | 7 379 509 | 26 570 100 | 172 605 499 | 18 924 143 | 218 099 742 | 0,19 | 240 238 270 |
| Lithuania | 747 545 | 54 720 963 | 55 468 508 | 18 489 503 | 41 524 800 | 244 897 383 | 26 275 121 | 312 697 304 | 0,28 | 368 165 812 |
| Luxembourg | 0 | 12 114 585 | 12 114 585 | 4 038 195 | 48 755 700 | 227 919 701 | 22 231 878 | 298 907 279 | 0,27 | 311 021 864 |
| Hungary | 1 556 690 | 89 730 060 | 91 286 750 | 30 428 917 | 120 509 400 | 686 854 241 | 74 294 507 | 881 658 148 | 0,79 | 972 944 898 |
| Malta | 0 | 9 342 604 | 9 342 604 | 3 114 201 | 10 564 650 | 49 386 879 | 5 684 602 | 65 636 131 | 0,06 | 74 978 735 |
| Netherlands | –8 805 676 | 1 970 981 343 | 1 962 175 667 | 654 058 556 | 823 095 900 | 4 382 027 230 | 79 105 502 | 5 284 228 632 | 4,71 | 7 246 404 299 |
| Austria | –3 287 560 | 173 300 162 | 170 012 602 | 56 670 868 | 449 919 300 | 2 256 035 360 | 40 458 167 | 2 746 412 827 | 2,45 | 2 916 425 429 |
| Poland | 8 893 006 | 382 020 084 | 390 913 090 | 130 304 364 | 525 251 100 | 2 757 003 897 | 297 111 506 | 3 579 366 503 | 3,19 | 3 970 279 593 |
| Portugal | – 451 346 | 125 149 821 | 124 698 475 | 41 566 158 | 230 141 400 | 1 160 869 691 | 123 441 770 | 1 514 452 861 | 1,35 | 1 639 151 336 |
| Romania | 900 000 | 106 464 614 | 107 364 614 | 35 788 205 | 158 521 800 | 1 013 065 268 | 100 941 426 | 1 272 528 494 | 1,13 | 1 379 893 108 |
| Slovenia | –4 160 | 60 264 926 | 60 260 766 | 20 086 922 | 52 845 450 | 247 038 175 | 26 688 987 | 326 572 612 | 0,29 | 386 833 378 |
| Slovakia | 532 249 | 89 627 394 | 90 159 643 | 30 053 214 | 69 001 800 | 508 952 508 | 53 455 205 | 631 409 513 | 0,56 | 721 569 156 |
| Finland | – 507 994 | 121 556 512 | 121 048 518 | 40 349 506 | 278 532 000 | 1 390 603 421 | 141 391 417 | 1 810 526 838 | 1,61 | 1 931 575 356 |
| Sweden | – 409 989 | 459 635 560 | 459 225 571 | 153 075 190 | 566 793 000 | 3 071 321 011 | 56 758 421 | 3 694 872 432 | 3,29 | 4 154 098 003 |
| United Kingdom | 17 157 | 2 762 638 659 | 2 762 655 816 | 920 885 272 | 2 858 861 100 | 14 182 873 079 | –5 864 596 643 | 11 177 137 536 | 9,95 | 13 939 793 352 |
| Total | –89 500 000 | 16 174 100 000 | 16 084 600 000 | 5 361 533 333 | 17 689 735 350 | 94 613 600 163 | 0 | 112 303 335 513 | 100,00 | 128 387 935 513 |

Member State

Traditional own resources (TOR)

VAT and GNI-based own resources, including adjustments

Total own resources (25)

25

Net sugar sector levies (75 %)

Net customs duties (75 %)

Total net traditional own resources (75 %)

Collection costs (25 % of gross TOR) (p.m.)

VAT-based own resource

GNI-based own resource

United Kingdom correction

Total ‘national contributions’

Share in total ‘national contributions’ (%)

(1)

(2)

(3) = (1) + (2)

(4)

(5)

(6)

(7)

(8) = (5) + (6) + (7)

(9)

(10) = (3) + (8)

Belgium

–7 008 187

1 437 939 613

1 430 931 426

476 977 142

499 622 100

2 752 569 449

287 122 045

3 539 313 594

3,15

4 970 245 020

Bulgaria

400 000

59 648 930

60 048 930

20 016 310

57 927 300

280 112 820

29 872 473

367 912 593

0,33

427 961 523

Czech Republic

2 719 317

167 448 201

170 167 518

56 722 506

178 991 400

952 134 378

102 564 430

1 233 690 208

1,10

1 403 857 726

Denmark

–5 037 845

310 359 235

305 321 390

101 773 797

285 388 800

1 861 020 966

196 216 349

2 342 626 115

2,09

2 647 947 505

Germany

–44 722 930

3 401 939 670

3 357 216 740

1 119 072 243

3 725 690 100

20 336 920 973

379 585 752

24 442 196 825

21,76

27 799 413 565

Estonia

0

23 305 176

23 305 176

7 768 392

26 144 100

130 457 204

14 230 114

170 831 418

0,15

194 136 594

Ireland

–1 628 671

235 618 407

233 989 736

77 996 579

196 628 400

1 005 662 600

113 906 755

1 316 197 755

1,17

1 550 187 491

Greece

492 476

111 905 910

112 398 386

37 466 129

212 793 600

1 261 209 951

129 665 518

1 603 669 069

1,43

1 716 067 455

Spain

748 762

1 044 215 608

1 044 964 370

348 321 457

1 427 048 700

7 210 679 301

745 789 855

9 383 517 856

8,36

10 428 482 226

France

–35 571 563

1 455 392 829

1 419 821 266

473 273 755

2 919 401 100

15 014 013 074

1 592 165 916

19 525 580 090

17,39

20 945 401 356

Croatia

1 700 000

35 727 758

37 427 758

12 475 920

63 347 850

296 134 052

29 531 974

389 013 876

0,35

426 441 634

Italy

– 733 959

1 435 270 298

1 434 536 339

478 178 780

1 812 851 100

11 053 651 104

1 165 055 067

14 031 557 271

12,49

15 466 093 610

Cyprus

0

15 605 228

15 605 228

5 201 743

23 013 300

107 580 948

12 127 743

142 721 991

0,13

158 327 219

Latvia

–37 322

22 175 850

22 138 528

7 379 509

26 570 100

172 605 499

18 924 143

218 099 742

0,19

240 238 270

Lithuania

747 545

54 720 963

55 468 508

18 489 503

41 524 800

244 897 383

26 275 121

312 697 304

0,28

368 165 812

Luxembourg

0

12 114 585

12 114 585

4 038 195

48 755 700

227 919 701

22 231 878

298 907 279

0,27

311 021 864

Hungary

1 556 690

89 730 060

91 286 750

30 428 917

120 509 400

686 854 241

74 294 507

881 658 148

0,79

972 944 898

Malta

0

9 342 604

9 342 604

3 114 201

10 564 650

49 386 879

5 684 602

65 636 131

0,06

74 978 735

Netherlands

–8 805 676

1 970 981 343

1 962 175 667

654 058 556

823 095 900

4 382 027 230

79 105 502

5 284 228 632

4,71

7 246 404 299

Austria

–3 287 560

173 300 162

170 012 602

56 670 868

449 919 300

2 256 035 360

40 458 167

2 746 412 827

2,45

2 916 425 429

Poland

8 893 006

382 020 084

390 913 090

130 304 364

525 251 100

2 757 003 897

297 111 506

3 579 366 503

3,19

3 970 279 593

Portugal

– 451 346

125 149 821

124 698 475

41 566 158

230 141 400

1 160 869 691

123 441 770

1 514 452 861

1,35

1 639 151 336

Romania

900 000

106 464 614

107 364 614

35 788 205

158 521 800

1 013 065 268

100 941 426

1 272 528 494

1,13

1 379 893 108

Slovenia

–4 160

60 264 926

60 260 766

20 086 922

52 845 450

247 038 175

26 688 987

326 572 612

0,29

386 833 378

Slovakia

532 249

89 627 394

90 159 643

30 053 214

69 001 800

508 952 508

53 455 205

631 409 513

0,56

721 569 156

Finland

– 507 994

121 556 512

121 048 518

40 349 506

278 532 000

1 390 603 421

141 391 417

1 810 526 838

1,61

1 931 575 356

Sweden

– 409 989

459 635 560

459 225 571

153 075 190

566 793 000

3 071 321 011

56 758 421

3 694 872 432

3,29

4 154 098 003

United Kingdom

17 157

2 762 638 659

2 762 655 816

920 885 272

2 858 861 100

14 182 873 079

–5 864 596 643

11 177 137 536

9,95

13 939 793 352

Total

Total

–89 500 000

–89 500 000

16 174 100 000

16 174 100 000

16 084 600 000

16 084 600 000

5 361 533 333

5 361 533 333

17 689 735 350

17 689 735 350

94 613 600 163

94 613 600 163

0

0

112 303 335 513

112 303 335 513

100,00

100,00

128 387 935 513

128 387 935 513

B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

| Title | Heading | Budget 2014 | Amending budget No 7/2014 | New amount |
| --- | --- | --- | --- | --- |
| 1 | OWN RESOURCES | 129 393 342 438 | –1 005 406 925 | 124 290 661 280 |
| 3 | SURPLUSES, BALANCES AND ADJUSTMENTS | 4 095 463 000 | 1 005 406 925 | 5 100 869 925 |
| 4 | REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES | 1 274 999 230 | | 1 274 999 230 |
| 5 | REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS | 53 752 047 | | 53 752 047 |
| 6 | CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES | 60 000 000 | | 60 000 000 |
| 7 | INTEREST ON LATE PAYMENTS AND FINES | 3 973 000 000 | | 3 973 000 000 |
| 8 | BORROWING AND LENDING OPERATIONS | 153 477 000 | | 153 477 000 |
| 9 | MISCELLANEOUS REVENUE | 30 200 000 | | 30 200 000 |
| | GRAND TOTAL | 139 034 233 715 | | 134 936 959 482 |

Title

Heading

Budget 2014

Amending budget No 7/2014

New amount

1

OWN RESOURCES

129 393 342 438

–1 005 406 925

124 290 661 280

3

SURPLUSES, BALANCES AND ADJUSTMENTS

4 095 463 000

1 005 406 925

5 100 869 925

4

REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES

1 274 999 230

1 274 999 230

5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

53 752 047

53 752 047

6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES

60 000 000

60 000 000

7

INTEREST ON LATE PAYMENTS AND FINES

3 973 000 000

3 973 000 000

8

BORROWING AND LENDING OPERATIONS

153 477 000

153 477 000

9

MISCELLANEOUS REVENUE

30 200 000

30 200 000

GRAND TOTAL

GRAND TOTAL

139 034 233 715

139 034 233 715

134 936 959 482

134 936 959 482

TITLE 1

TITLE 1

OWN RESOURCES

OWN RESOURCES

| Article
  Item | Heading | Budget 2014 | Amending budget No 7/2014 | New amount |
| --- | --- | --- | --- | --- |
| | CHAPTER 1 1 |
| 1 1 0 | Production levies related to the marketing year 2005/2006 and previous years | – 214 000 000 | | – 214 000 000 |
| 1 1 1 | Sugar storage levies | p.m. | | p.m. |
| 1 1 3 | Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose | p.m. | | p.m. |
| 1 1 7 | Production charge | 124 500 000 | | 124 500 000 |
| 1 1 8 | One-off amounts on additional sugar quotas and supplementary isoglucose quotas | p.m. | | p.m. |
| 1 1 9 | Surplus amount | p.m. | | p.m. |
| | CHAPTER 1 1 — TOTAL | –89 500 000 | | –89 500 000 |
| | CHAPTER 1 2 |
| 1 2 0 | Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom | 16 174 100 000 | | 16 174 100 000 |
| | CHAPTER 1 2 — TOTAL | 16 174 100 000 | | 16 174 100 000 |
| | CHAPTER 1 3 |
| 1 3 0 | Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom | 17 689 735 350 | | 17 689 735 350 |
| | CHAPTER 1 3 — TOTAL | 17 689 735 350 | | 17 689 735 350 |
| | CHAPTER 1 4 |
| 1 4 0 | Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom | 95 619 007 088 | –1 005 406 925 | 90 516 325 930 |
| | CHAPTER 1 4 — TOTAL | 95 619 007 088 | –1 005 406 925 | 90 516 325 930 |
| | CHAPTER 1 5 |
| 1 5 0 | Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom | 0,— | | 0,— |
| | CHAPTER 1 5 — TOTAL | 0,— | | 0,— |
| | CHAPTER 1 6 |
| 1 6 0 | Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom | p.m. | | p.m. |
| | CHAPTER 1 6 — TOTAL | p.m. | | p.m. |
| | Title 1 — Total | 129 393 342 438 | –1 005 406 925 | 124 290 661 280 |
| CHAPTER 1 1 — | LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM) |

Article

Item

Heading

Budget 2014

Amending budget No 7/2014

New amount

CHAPTER 1 1

1 1 0

1 1 0

Production levies related to the marketing year 2005/2006 and previous years

Production levies related to the marketing year 2005/2006 and previous years

– 214 000 000

– 214 000 000

1 1 1

1 1 1

Sugar storage levies

Sugar storage levies

p.m.

p.m.

1 1 3

1 1 3

Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose

Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose

p.m.

p.m.

1 1 7

1 1 7

Production charge

Production charge

124 500 000

124 500 000

1 1 8

1 1 8

One-off amounts on additional sugar quotas and supplementary isoglucose quotas

One-off amounts on additional sugar quotas and supplementary isoglucose quotas

p.m.

p.m.

1 1 9

1 1 9

Surplus amount

Surplus amount

p.m.

p.m.

CHAPTER 1 1 — TOTAL

–89 500 000

–89 500 000

CHAPTER 1 2

1 2 0

1 2 0

Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom

Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom

16 174 100 000

16 174 100 000

CHAPTER 1 2 — TOTAL

16 174 100 000

16 174 100 000

CHAPTER 1 3

1 3 0

1 3 0

Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

17 689 735 350

17 689 735 350

CHAPTER 1 3 — TOTAL

17 689 735 350

17 689 735 350

CHAPTER 1 4

1 4 0

1 4 0

Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

95 619 007 088

–1 005 406 925

90 516 325 930

CHAPTER 1 4 — TOTAL

95 619 007 088

–1 005 406 925

90 516 325 930

CHAPTER 1 5

1 5 0

1 5 0

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom

0,—

0,—

CHAPTER 1 5 — TOTAL

0,—

0,—

CHAPTER 1 6

1 6 0

1 6 0

Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom

Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom

p.m.

p.m.

CHAPTER 1 6 — TOTAL

p.m.

p.m.

Title 1 — Total

Title 1 — Total

129 393 342 438

129 393 342 438

–1 005 406 925

–1 005 406 925

124 290 661 280

124 290 661 280

CHAPTER 1 1 —

CHAPTER 1 1 —

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM)

| CHAPTER 1 2 — | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM |
| --- | --- |

CHAPTER 1 2 —

CHAPTER 1 2 —

CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM

| CHAPTER 1 3 — | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM |
| --- | --- |

CHAPTER 1 3 —

CHAPTER 1 3 —

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM

| CHAPTER 1 4 — | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM |
| --- | --- |

CHAPTER 1 4 —

CHAPTER 1 4 —

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM

| CHAPTER 1 5 — | CORRECTION OF BUDGETARY IMBALANCES |
| --- | --- |

CHAPTER 1 5 —

CHAPTER 1 5 —

CORRECTION OF BUDGETARY IMBALANCES

| CHAPTER 1 6 — | GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN |
| --- | --- |

CHAPTER 1 6 —

CHAPTER 1 6 —

GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

CHAPTER 1 4 —   OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM

CHAPTER 1 4 —

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM

1 4 0Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

1 4 0Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

| Budget 2014 | Amending budget No 7/2014 | New amount |
| --- | --- | --- |
| 95 619 007 088 | –1 005 406 925 | 90 516 325 930 |

Budget 2014

Amending budget No 7/2014

New amount

95 619 007 088

–1 005 406 925

90 516 325 930

Remarks

Remarks

The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-based resource ensures that the general budget of the Union is always balanced ex ante.

ex ante

The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (VAT-based payments, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States.

The rate to be applied to the Member States’ gross national income for this financial year is 0,7012 %.

Legal basis

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(c) thereof.

| Member State | Budget 2014 | Amending budget No 7/2014 | New amount |
| --- | --- | --- | --- |
| Belgium | 2 781 819 498 | –29 250 049 | 2 752 569 449 |
| Bulgaria | 283 089 426 | –2 976 606 | 280 112 820 |
| Czech Republic | 962 252 189 | –10 117 811 | 952 134 378 |
| Denmark | 1 880 797 016 | –19 776 050 | 1 861 020 966 |
| Germany | 20 553 030 295 | – 216 109 322 | 20 336 920 973 |
| Estonia | 131 843 501 | –1 386 297 | 130 457 204 |
| Ireland | 1 016 349 226 | –10 686 626 | 1 005 662 600 |
| Greece | 1 274 612 139 | –13 402 188 | 1 261 209 951 |
| Spain | 7 287 303 242 | –76 623 941 | 7 210 679 301 |
| France | 15 173 558 770 | – 159 545 696 | 15 014 013 074 |
| Croatia | 299 280 907 | –3 146 855 | 296 134 052 |
| Italy | 11 171 112 202 | – 117 461 098 | 11 053 651 104 |
| Cyprus | 108 724 152 | –1 143 204 | 107 580 948 |
| Latvia | 174 439 683 | –1 834 184 | 172 605 499 |
| Lithuania | 247 499 773 | –2 602 390 | 244 897 383 |
| Luxembourg | 230 341 679 | –2 421 978 | 227 919 701 |
| Hungary | 694 153 065 | –7 298 824 | 686 854 241 |
| Malta | 49 911 687 | – 524 808 | 49 386 879 |
| Netherlands | 4 428 592 634 | –46 565 404 | 4 382 027 230 |
| Austria | 2 280 009 013 | –23 973 653 | 2 256 035 360 |
| Poland | 2 786 301 068 | –29 297 171 | 2 757 003 897 |
| Portugal | 1 173 205 618 | –12 335 927 | 1 160 869 691 |
| Romania | 1 023 830 558 | –10 765 290 | 1 013 065 268 |
| Slovenia | 249 663 314 | –2 625 139 | 247 038 175 |
| Slovakia | 514 360 867 | –5 408 359 | 508 952 508 |
| Finland | 1 405 380 602 | –14 777 181 | 1 390 603 421 |
| Sweden | 3 103 958 258 | –32 637 247 | 3 071 321 011 |
| United Kingdom | 14 333 586 706 | – 150 713 627 | 14 182 873 079 |
| Article 1 4 0 — Total | 95 619 007 088 | –1 005 406 925 | 94 613 600 163 |

Member State

Budget 2014

Amending budget No 7/2014

New amount

Belgium

2 781 819 498

–29 250 049

2 752 569 449

Bulgaria

283 089 426

–2 976 606

280 112 820

Czech Republic

962 252 189

–10 117 811

952 134 378

Denmark

1 880 797 016

–19 776 050

1 861 020 966

Germany

20 553 030 295

– 216 109 322

20 336 920 973

Estonia

131 843 501

–1 386 297

130 457 204

Ireland

1 016 349 226

–10 686 626

1 005 662 600

Greece

1 274 612 139

–13 402 188

1 261 209 951

Spain

7 287 303 242

–76 623 941

7 210 679 301

France

15 173 558 770

– 159 545 696

15 014 013 074

Croatia

299 280 907

–3 146 855

296 134 052

Italy

11 171 112 202

– 117 461 098

11 053 651 104

Cyprus

108 724 152

–1 143 204

107 580 948

Latvia

174 439 683

–1 834 184

172 605 499

Lithuania

247 499 773

–2 602 390

244 897 383

Luxembourg

230 341 679

–2 421 978

227 919 701

Hungary

694 153 065

–7 298 824

686 854 241

Malta

49 911 687

– 524 808

49 386 879

Netherlands

4 428 592 634

–46 565 404

4 382 027 230

Austria

2 280 009 013

–23 973 653

2 256 035 360

Poland

2 786 301 068

–29 297 171

2 757 003 897

Portugal

1 173 205 618

–12 335 927

1 160 869 691

Romania

1 023 830 558

–10 765 290

1 013 065 268

Slovenia

249 663 314

–2 625 139

247 038 175

Slovakia

514 360 867

–5 408 359

508 952 508

Finland

1 405 380 602

–14 777 181

1 390 603 421

Sweden

3 103 958 258

–32 637 247

3 071 321 011

United Kingdom

14 333 586 706

– 150 713 627

14 182 873 079

Article 1 4 0 — Total

Article 1 4 0 — Total

95 619 007 088

–1 005 406 925

94 613 600 163

TITLE 3

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

SURPLUSES, BALANCES AND ADJUSTMENTS

| Article
  Item | Heading | Budget 2014 | Amending budget No 7/2014 | New amount |
| --- | --- | --- | --- | --- |
| | CHAPTER 3 0 |
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 1 005 406 925 | 1 005 406 925 |
| 3 0 2 | Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions | p.m. | | p.m. |
| | CHAPTER 3 0 — TOTAL | p.m. | 1 005 406 925 | 1 005 406 925 |
| | CHAPTER 3 1 |
| 3 1 0 | Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 |
| 3 1 0 3 | Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 | –80 683 434 | | –80 683 434 |
| | Article 3 1 0 — Total | –80 683 434 | | –80 683 434 |
| | CHAPTER 3 1 — TOTAL | –80 683 434 | | –80 683 434 |
| | CHAPTER 3 2 |
| 3 2 0 | Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 |
| 3 2 0 3 | Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 | 4 176 146 434 | | 4 176 146 434 |
| | Article 3 2 0 — Total | 4 176 146 434 | | 4 176 146 434 |
| | CHAPTER 3 2 — TOTAL | 4 176 146 434 | | 4 176 146 434 |
| | CHAPTER 3 4 |
| 3 4 0 | Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice | p.m. | | p.m. |
| | CHAPTER 3 4 — TOTAL | p.m. | | p.m. |
| | CHAPTER 3 5 |
| 3 5 0 | Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom |
| 3 5 0 4 | Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom | 0,— | | 0,— |
| | Article 3 5 0 — Total | 0,— | | 0,— |
| | CHAPTER 3 5 — TOTAL | 0,— | | 0,— |
| | CHAPTER 3 6 |
| 3 6 0 | Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom |
| 3 6 0 4 | Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom | 0,— | | 0,— |
| | Article 3 6 0 — Total | 0,— | | 0,— |
| | CHAPTER 3 6 — TOTAL | 0,— | | 0,— |
| | Title 3 — Total | 4 095 463 000 | 1 005 406 925 | 5 100 869 925 |
| CHAPTER 3 0 — | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |

Article

Item

Heading

Budget 2014

Amending budget No 7/2014

New amount

CHAPTER 3 0

3 0 0

3 0 0

Surplus available from the preceding financial year

Surplus available from the preceding financial year

p.m.

1 005 406 925

1 005 406 925

3 0 2

3 0 2

Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions

Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions

p.m.

p.m.

CHAPTER 3 0 — TOTAL

p.m.

1 005 406 925

1 005 406 925

CHAPTER 3 1

3 1 0

3 1 0

Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

3 1 0 3

Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

–80 683 434

–80 683 434

Article 3 1 0 — Total

Article 3 1 0 — Total

–80 683 434

–80 683 434

CHAPTER 3 1 — TOTAL

–80 683 434

–80 683 434

CHAPTER 3 2

3 2 0

3 2 0

Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

3 2 0 3

Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

4 176 146 434

4 176 146 434

Article 3 2 0 — Total

Article 3 2 0 — Total

4 176 146 434

4 176 146 434

CHAPTER 3 2 — TOTAL

4 176 146 434

4 176 146 434

CHAPTER 3 4

3 4 0

3 4 0

Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice

Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice

p.m.

p.m.

CHAPTER 3 4 — TOTAL

p.m.

p.m.

CHAPTER 3 5

3 5 0

3 5 0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 5 0 4

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

0,—

0,—

Article 3 5 0 — Total

Article 3 5 0 — Total

0,—

0,—

CHAPTER 3 5 — TOTAL

0,—

0,—

CHAPTER 3 6

3 6 0

3 6 0

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 6 0 4

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

0,—

0,—

Article 3 6 0 — Total

Article 3 6 0 — Total

0,—

0,—

CHAPTER 3 6 — TOTAL

0,—

0,—

Title 3 — Total

Title 3 — Total

4 095 463 000

4 095 463 000

1 005 406 925

1 005 406 925

5 100 869 925

5 100 869 925

CHAPTER 3 0 —

CHAPTER 3 0 —

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

| CHAPTER 3 1 — | BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000 |
| --- | --- |

CHAPTER 3 1 —

CHAPTER 3 1 —

BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000

| CHAPTER 3 2 — | BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000 |
| --- | --- |

CHAPTER 3 2 —

CHAPTER 3 2 —

BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000

| CHAPTER 3 4 — | ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE |
| --- | --- |

CHAPTER 3 4 —

CHAPTER 3 4 —

ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE

| CHAPTER 3 5 — | RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM |
| --- | --- |

CHAPTER 3 5 —

CHAPTER 3 5 —

RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

| CHAPTER 3 6 — | RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM |
| --- | --- |

CHAPTER 3 6 —

CHAPTER 3 6 —

RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

CHAPTER 3 0 —   SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

CHAPTER 3 0 —

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0Surplus available from the preceding financial year

3 0 0Surplus available from the preceding financial year

| Budget 2014 | Amending budget No 7/2014 | New amount |
| --- | --- | --- |
| p.m. | 1 005 406 925 | 1 005 406 925 |

Budget 2014

Amending budget No 7/2014

New amount

p.m.

1 005 406 925

1 005 406 925

Remarks

Remarks

In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.

The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 39 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget that must be presented by the Commission within 15 days following the submission of the provisional accounts.

A deficit is entered in Article 27 02 01 of the statement of expenditure in Section III ‘Commission’.

Legal basis

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1).

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 7 thereof.

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 18 thereof.

---

(1)  The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014) plus Amending budgets No 1 to No 7/2014.

1

(2)  The figures in this column correspond to those in the 2013 budget (OJ L 66, 8.3.2013, p. 1) plus amending budget No 1 to No 9/2013.

2

(3)  The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

3

(4)  The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014) plus Amending budgets No 1 to No 7/2014.

4

(5)  The figures in this column correspond to those in the 2013 budget (OJ L 66, 8.3.2013, p. 1) plus amending budget No 1 to No 9/2013.

5

(6)  The own resources for the 2014 budget are determined on the basis of the budget forecasts adopted at the 160th meeting of the Advisory Committee on Own Resources on 19 May 2014.

6

(7)  The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

7

(8)  The base to be used does not exceed 50 % of GNI.

8

(9)  Calculation of rate: (94 613 600 163) / (134 929 167 000) = 0,701209399469575.

9

(10)  Rounded percentages.

10

(11)  The amount of enlargement-related expenditure corresponds to total allocated expenditure in the ten Member States which joined the Union on 1 May 2004 and the two Member States which joined the Union on 1 January 2007, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

11

(12)  The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.

12

(13)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

13

(14)  Rounded percentages.

14

(15)  The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1.5.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2010, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2010 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

15

(16)  The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.

16

(17)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

17

(18)  Note: The difference of EUR – 213 410 778 between the provisional amount of the 2011 UK correction (EUR 4 188 411 749, as calculated above) and the previously budgeted amount of the 2011 UK correction (EUR 3 975 000 971, entered in the AB 4/2012) is financed in chapter 36 of the AB 3/2014.

18

(19)  Rounded percentages.

19

(20)  The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1.5.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2009, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2009 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

20

(21)  The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.

21

(22)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

22

(23)  Note: The difference of EUR – 109 003 534 between the definitive amount of the 2010 UK correction (EUR 3 739 545 621, as calculated above) and the previously budgeted amount of the 2010 UK correction (EUR 3 630 542 087, entered in the AB 4/2012) is financed in chapter 35 of the AB 3/2014.

23

(24)  p.m. (own resources + other revenue = total revenue = total expenditure); (128 387 935 513 + 10 646 298 202 = 139 034 233 715 = 139 034 233 715).

24

(25)  Total own resources as percentage of GNI: (128 387 935 513) / (13 492 916 700 000) = 0,95 %; own resources ceiling as percentage of GNI: 1,23 %.

25

---